
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 25USC662]

 
                            TITLE 25--INDIANS
 
                        CHAPTER 14--MISCELLANEOUS
 
                  SUBCHAPTER XXV--INDIANS OF CALIFORNIA
 
Sec. 662. Heirs of deceased enrollees; tax exemption

    Each share distributable to an enrollee under sections 660 and 661 
of this title shall be paid directly to the enrollee or, if he is 
deceased at the time of distribution, to his heirs or legatees unless 
the distributee is under twenty-one years of age or is otherwise under 
legal disability, in which case such disposition shall be made of the 
share as the Secretary determines will adequately protect the best 
interests of the distributee. Funds distributed under sections 659 to 
663 of this title shall not be subject to Federal or State income taxes.

(Pub. L. 90-507, Sec. 4, Sept. 21, 1968, 82 Stat. 861.)

                          Codification

    Section was not enacted as part of act May 18, 1928, ch. 624, 45 
Stat. 602, which comprises this subchapter.

                  Section Referred to in Other Sections

    This section is referred to in section 663 of this title.
